Manuscript Title:

HOW TO ALIGN COMPANY ENVIRONMENTAL STRATEGY, ENVIRONMENTAL MANAGEMENT SYSTEM ON ENVIRONMENTAL MANAGEMENT ACCOUNTING AND ENVIRONMENTAL PRODUCT INNOVATION

Author:

OTNIEL SAFKAUR, AARON M. SIMANJUNTAK, LESI HERTATI​

DOI Number:

DOI:10.17605/OSF.IO/B4QU6

Published : 2021-10-10

About the author(s)

1. OTNIEL SAFKAUR - Lecturer of Accounting, CendrawasihUniversity -Indonesia.
2. AARON M. SIMANJUNTAK - Lecturer of Accounting, Cendrawasih University -Indonesia.
3. LESI HERTATI​ - Lecturer of Accounting, Indo Global Mandiri University-Indonesia.

Full Text : PDF

Abstract

Environmental Management is the economic performance of an organization through the development of accounting systems and practices that are appropriate for corporate purposes, environmental management accounting has the main principle of utilizing wastes that are wasted from dangerous environments but can generate money quality of goods and services provided to customers, emphasis on environmental costs and raw materials derived from wasted waste that can improve environmental and organizational performance. Environmental costs arise because companies produce elements that can damage the environment but can be controlled by the company so it does not pollute the environment. The company environment works with information technology tools used to transform activities that pollute the environment into a source of corporate finance as a basis for information for decision making related to evaluating the company's environmental performance. Environmental management accounting can help the company environment to report environmental information to stakeholders. Furthermore, this research investigates the company environment. The reality states that environmental management accounting has various problems including problems of recognition, measurement, presentation, disclosure of changing conditions and the ability to produce environmental management accounting information as needed. The purpose of this study is to disclose environmental information, environmental management accounting and the company financial environmental performance. Testing of this study uses descriptive and verification methods, namely SEM statistical test. After all the data is processed to produce output that the company environmental strategy, environmental management systems on environmental management accounting and environmental product innovation.


Keywords

Corporate Environmental Strategy, Environmental Management System, Application of Environmental Management Accounting, product innovation.